MR.BHANULAL B KANANI, MUMBAI V. ITO 32(1)(3), Mumbai

ITA 1125/MUM/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 4261 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 7 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-10-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 27-02-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: UDAYA BHASKAR JAKKE
• Section: 250; 13; 144

Judgement Text

IN THE INCOME-TAX APPELLATE TRIBUNAL SMC BENCH MU MBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER ITA NO.1125/MUM/2019 (ASSESSMENT YEAR 2011-12) MR. BHANULAL B. KANANI, 304, SURAJ KIRAN BUILDING, ANAND NAGAR, DAHISAR (EAST), MUMBAI-40068 P AN: AAGPK5008E VS. ITO-32(1)(3), C- 11, ROOM NO. 210, 2 ND FLOOR, PRATYAKSHKAR BHAVAN, BKC, MUMBAI-40051. APPELLANT RESPONDENT APPELLANT BY : NONE REVENUE BY : SHRI UDAYA BHASKAR JAKKE (DR) DATE OF HEARING : 06.10.2020 DATE OF PRONOUNCEMEN T : 13.10.2020 ORDER UNDER SECTION 254(1)OF INCOME TAX ACT PER SAKTIJIT DEY, JUDICIAL MEMBER; 1. WHEN THE APPEAL WAS CALLED FOR HEARING, NO ONE WAS PRESENT FOR THE ASSESSEE TO REPRESENT THE CASE. ACCORDINGLY, I DISPOSE OF TH E APPEAL EX-PARTE QUA THE ASSESSEE AFTER HEARING THE LD. DEPARTMENTAL REPRESE NTATIVE. 2. I HAVE HEARD THE LD. DEPARTMENTAL REPRESENTATIVE AN D PERUSED THE MATERIAL AVAILABLE ON RECORD. ON PERUSAL OF RECORD AND MORE PARTICULARLY, THE MEMORANDUM OF APPEAL IN FORM-36 AND ACCOMPANYING DO CUMENTS, IT IS NOTICED THAT THE ASSESSEE HAS PREFERRED THE PRESENT APPEAL AGAINST THE ASSESSMENT ORDER PASSED ON 12.12.2018 UNDER SECTION 144 R.W.S 147 OF THE ACT, 1961. IT IS FURTHER NOTICED, THE REGISTRY OF T HE TRIBUNAL HAD ISSUED A NOTICE DATED 28.02.2019 TO THE ASSESSEE POINTING OU T THE FOLLOWING DEFECTS: 1. APPEAL FEE IS SHORT BY RS. 9000/-. ITA NO. 1125 MUM 2019-MR. BHANULAL B. KANANI 2 2. ORDER OF CIT(A) UNDER SECTION 250 NOT FILED. 3. GROUNDS OF APPEAL BEFORE THE CIT(A) NOT FILED. 4. FORM 35 NOT FILED/NOT FILED IN DUPLICATE. 3. IN RESPONSE TO THE SAID NOTICE, THE ASSESSEE IN LET TER DATED 02.04.2019 HAS AGAIN ACCEPTED THE FACT THAT THE PRESENT APPEAL HAS BEEN PREFERRED AGAINST THE ASSESSMENT ORDER PASSED UNDER SECTION 144 R.W.S . 147 OF THE ACT. UNDISPUTEDLY, AN ASSESSMENT ORDER PASSED U/S. 144 R .W.S 147 OF THE ACT IS NOT AN APPEALABLE ORDER UNDER SECTION 253(1) OF THE ACT. ON THE CONTRARY, AGAINST THE ASSESSMENT ORDER PASSED UNDER SECTION 1 44 R.W.S. 147 OF THE ACT, THE ASSESSEE HAS A REMEDY BY WAY OF APPEAL BEFORE L D. COMMISSIONER OF INCOME TAX (APPEALS) UNDER SECTION 246/246A OF THE ACT. INSTEAD OF AVAILING SUCH REMEDY, THE ASSESSEE HAS DIRECTLY FIL ED THE APPEAL BEFORE THIS TRIBUNAL. PRIMA FACIE, THE AFORESAID APPEAL IS NOT MAINTAINABLE. ACCORDINGLY, I HAVE NO HESITATION IN DISMISSING THE APPEAL IN LIMINE WITHOUT BEING ADMITTED. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED BY PLACING IN THE NOTICE BOARD AS PER RULE 34(4) OF THE INCOME TAX (APPELLATE TRIBUNAL) RULES ON 13 TH OCTOBER 2020. SD/- SAKTIJIT DEY JUDICIAL MEMBER MUMBAI, DATE: 13.10.2020 SK COPY OF THE ORDER FORWARDED TO : 1. ASSESSEE 2. RESPONDENT 3. THE CONCERNED CIT(A) ITA NO. 1125 MUM 2019-MR. BHANULAL B. KANANI 3 4. THE CONCERNED CIT 5. DR SMC BENCH, ITAT, MUMBAI 6. GUARD FILE BY ORDER, DY./ASST . REGISTRAR ITAT , MUMBAI